During its first year of operations, Vaughn Corporation had the following transactions pertaining to its common stock. Jan. 10 Mar. 1 July 1 Sept. 1 Issued 81,500 shares for cash at $7 per share. Issued 5,000 shares to attorneys in payment of a bill for $36,200 for services rendered in helping the company to incorporate. Issued 33,300 shares for cash at $9 per share. Issued 62,400 shares for cash at $11 per share. (a) Prepare the journal entries for these transactions, assuming that the common stock has a par value of $4 per share. (b) Prepare the journal entries for these transactions, assuming that the common stock is no-par with a stated value of $2 per share. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, se Date Account Titles and Explanation Debit Credit